Step 4: Step 4

To finish off creating this Scotch tape effect, duplicate the layer using Ctrl+J and change layer mode to Overlay for the copied layer. Don’t be surprised that the layer becomes a bit brighter, It is normal.

Then apply Filter > Stylize > Emboss with similar settings to these:

Step 5: Final Image

That is it – your Scotch tape is complete. You can add more tape if you want. Feel free to experiment to get the best results! Good luck!